
Matthew
The Tax Collector
Matthew, also called Levi, was a tax collector before Jesus called him. He left everything to follow Jesus and later wrote the Gospel of Matthew, emphasizing Jesus as the promised Messiah.
Character Traits
Life Timeline
Jesus passes Matthew's tax booth and says simply: 'Follow me.' Matthew immediately rises, leaves everything, and follows Jesus. His decision is instantaneous and total, abandoning his lucrative but despised profession.
MAT 9:9, LUK 5:27-28Matthew throws a great banquet for Jesus at his house. Many tax collectors and sinners come to eat with Jesus. Pharisees criticize Jesus for eating with such people. Jesus responds: 'I have not come to call the righteous, but sinners.'
LUK 5:29-32Matthew is chosen as one of the Twelve Apostles. In the apostle lists, he is sometimes paired with Thomas. In his own Gospel, he humbly identifies himself as 'Matthew the tax collector,' not hiding his past.
MAT 10:3Matthew witnesses Jesus' teaching, miracles, death, and resurrection. His skills in record-keeping and writing, developed as a tax collector, prepare him for his future role as a Gospel writer.
MAT 1-28Matthew is present in the upper room before Pentecost and receives the Holy Spirit with the other apostles. He becomes part of the foundational leadership of the Jerusalem church.
ACT 1:13Matthew writes his Gospel, traditionally considered the first written. He emphasizes Jesus as the Jewish Messiah fulfilling Old Testament prophecy. His Gospel became the most widely used in the early church.
Church traditionAccording to tradition, Matthew ministers to Jewish communities in Palestine before traveling to other regions. Various traditions place him in Ethiopia, Persia, or elsewhere. His later life is not recorded in Scripture.
Church traditionTraditions differ about Matthew's death. Some say he died a natural death; others record martyrdom. What is certain is his legacy: the Gospel that bears his name has shaped Christian understanding of Jesus as Messiah for two millennia.
Church traditionKey Relationships

Lord and Master - Jesus called Matthew from despised tax collecting to apostleship. Matthew's instant response and the banquet he hosted show his gratitude. His Gospel presents Jesus as the promised King of Israel.

Fellow Apostle - Matthew and Peter served together among the Twelve despite their different backgrounds. Peter the fisherman and Matthew the tax collector found common identity as followers of Jesus.
Key Locations
Spiritual Lessons
Jesus Calls the Unlikely
Tax collectors were considered traitors and sinners. Jesus chose one as an apostle and Gospel writer. No past disqualifies someone from God's service. Grace transforms the unlikely into instruments of blessing.
Immediate Response to Grace
Matthew did not ask for time to consider or settle affairs. He arose and followed immediately. When Jesus calls, delay is disobedience. The appropriate response to grace is instant surrender.
Use What You Have for Jesus
Matthew used his home for a banquet, his connections to gather sinners, and his writing skills for a Gospel. Whatever skills or resources we have can be redeemed for kingdom purposes.

